@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix void: <http://rdfs.org/ns/void#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix stw: <http://zbw.eu/stw/descriptor/> .

skos:notation
  rdfs:label "notation"@en ;
  skos:definition "A notation, also known as classification code, is a string of characters such as \"T58.5\" or \"303.4833\" used to uniquely identify a concept within the scope of a given concept scheme."@en .

skos:narrower
  rdfs:comment "Narrower concepts are typically rendered as children in a concept hierarchy (tree)."@en ;
  rdfs:label "has narrower"@en ;
  rdfs:subPropertyOf skos:narrowerTransitive ;
  skos:definition "Relates a concept to a concept that is more specific in meaning."@en .

skos:broader
  rdfs:comment "Broader concepts are typically rendered as parents in a concept hierarchy (tree)."@en ;
  rdfs:label "has broader"@en ;
  rdfs:subPropertyOf skos:broaderTransitive ;
  skos:definition "Relates a concept to a concept that is more general in meaning."@en .

<http://zbw.eu/stw>
  a void:Dataset, skos:ConceptScheme ;
  skos:prefLabel "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en .

skos:inScheme
  rdfs:label "is in scheme"@en ;
  skos:definition "Relates a resource (for example a concept) to a concept scheme in which it is included."@en .

skos:prefLabel
  rdfs:comment """skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise
      disjoint properties."""@en, "The range of skos:prefLabel is the class of RDF plain literals."@en, "A resource has no more than one value of skos:prefLabel per language tag."@en ;
  rdfs:label "preferred label"@en ;
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "The preferred lexical label for a resource, in a given language."@en .

<http://zbw.eu/namespaces/zbw-extensions/Thsys>
  a owl:Class ;
  rdfs:label "Thsys"@en .

skos:Concept
  a owl:Class ;
  rdfs:label "Concept"@en .

<http://zbw.eu/stw/thsys/70397>
  a skos:Concept, <http://zbw.eu/namespaces/zbw-extensions/Thsys> ;
  rdfs:label "Steuerbilanz"@de, "Tax accounting"@en ;
  skos:broader <http://zbw.eu/stw/thsys/70046> ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:narrower stw:29671-1, stw:12396-3, stw:12384-3, stw:29663-0, stw:12416-2, stw:11666-5, stw:12543-2, stw:12356-1, stw:11650-6, stw:11652-2, stw:11651-4, stw:11682-0, stw:12372-3, stw:11659-2 ;
  skos:notation "B.08.01" ;
  skos:prefLabel "B.08.01  Steuerbilanz"@de, "B.08.01  Tax accounting"@en .

stw:29671-1
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70397> ;
  skos:prefLabel "Tax valuation"@en, "Steuerliche Bewertung"@de .

stw:12396-3
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70397> ;
  skos:prefLabel "Tax accounting"@en, "Steuerbilanz"@de .

stw:12384-3
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70397> ;
  skos:prefLabel "Maßgeblichkeitsprinzip"@de, "Authoritative principle"@en .

stw:29663-0
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70397> ;
  skos:prefLabel "Verlustverrechnung"@de, "Loss offset"@en .

stw:12416-2
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70397> ;
  skos:prefLabel "Einheitswert"@de, "Assessed value"@en .

stw:11666-5
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70397> ;
  skos:prefLabel "Körperschaftsteuer"@de, "Corporate income tax"@en .

stw:11659-2
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70397> ;
  skos:prefLabel "Real property tax"@en, "Grundsteuer"@de .

stw:12372-3
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70397> ;
  skos:prefLabel "Profit determination"@en, "Gewinnermittlung"@de .

stw:11682-0
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70397> ;
  skos:prefLabel "Wealth tax"@en, "Vermögensteuer"@de .

stw:11651-4
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70397> ;
  skos:prefLabel "Inheritance tax"@en, "Erbschaftsteuer"@de .

stw:11652-2
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70397> ;
  skos:prefLabel "Profit taxation"@en, "Ertragsbesteuerung"@de .

stw:11650-6
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70397> ;
  skos:prefLabel "Einkommensteuer"@de, "Income tax"@en .

<http://zbw.eu/stw/thsys/70046>
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  rdfs:label "Corporate tax management"@en, "Betriebswirtschaftliche Steuerlehre"@de ;
  skos:narrower <http://zbw.eu/stw/thsys/70397> ;
  skos:notation "B.08" ;
  skos:prefLabel "B.08  Corporate tax management"@en, "B.08  Betriebswirtschaftliche Steuerlehre"@de .

stw:12356-1
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70397> ;
  skos:prefLabel "Corporate assets"@en, "Betriebsvermögen"@de .

stw:12543-2
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70397> ;
  skos:prefLabel "Abschreibung"@de, "Depreciation"@en .